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How to Divide Complex Compensation Structures in Divorce

Understanding equity-based compensation

  • Product Number: 2250135WBA
  • Publication Date: 2/11/2025
  • Length: 2 hours CLE Credit Note
  • Copyright: © 2024 MCLE, Inc.
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    Equity-based compensation can be a significant hurdle for attorneys to understand when it comes to support and asset division issues pursuant to a divorce. Compared to cash wages, typically salary and any bonuses, an equity-based plan may represent a major component of a spouse’s income and deferred wealth. Understanding the various forms of equity-based compensation will prepare you to identify ongoing support issues and marital assets as of the date of divorce.

    This program is designed to provide you with an understanding of various types of equity-based compensation plans, such as stock options, restricted stock plans, stock appreciation rights, performance stock awards, various deferred compensation plans, and more. Within each type of plan, we analyze the mechanics to identify proper discover requests, evaluating annual awards and how you can consider factors for asset division and support orders. The program also covers how to deal with the potential tax implications of equity-based awards.

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